Accounting Articles in English
 
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سه شنبه 29 اسفند 1391برچسب:Accounting,Accounting Articles, :: 11:40 ::  نويسنده : vali.kh

Accounting

Objective: Accounting system in which the process of collection, classification, recording, summarizing information and preparing reports and financial statements, accounting forms and specific models is performed. To beneficial owners and managers within the organization such as banks or Brvnsazmany, General Assembly intended or tax authorities can use this information. Therefore, no educated person, more so bookkeeper accountant. Because of reports of this group of people is not standard and not enough processing and account balance is greater. For example, an accountant can easily experiment between short-term assets and long-term difference is allowed or not know how foreign exchange transactions in record offices.


Accounting as an information processing system, the raw data received financial, brings them in order.
Final product accounting system reports and financial statements is based on individual decision-making stakeholders (managers, investors, government and …) is placed.

Nature: A professional accountant, a financial manager in the future could be the organization or company could give management an idea of company resources Mvjvdsh in what ways to invest for optimum use of it or if the company needed a new financial resources based on financial director their academic knowledge can tell how will be financed. And the total of these activities outside the ability of an experimental accountant.

"Accounting is an information system that Frahmkrdn information helps investors, creditors, managers and government better able than economic issues, to decide. For example, if a person wants to invest in a company, has an interest in that company and its financial position or results of operations in the years before the company knows. Issues that face financial reports are prepared by accountants.
"Accounting for response to human needs is developed. Therefore, over time, and parallel to the expansion of economic activities and increasing its complexity, objectives and accounting methods to meet the information needs have been developed. Because individuals, companies and governments decide on the proper distribution of financial resources need to have reliable information to help accounting information can be obtained. On the other hand do one of the investment materials essential in the process of economic development and the supply of capital from investors as well, as much as possible are trying to serve the financial resources to hand to propel the lowest risk and have the highest yield. Following the investment risk will be estimated. Meanwhile, one of the fundamentals of the companies to calculate market risk, the use of information generated by the system is Hsabday.
Accounting field, including fields that all three experimental groups of volunteers and technical mathematics, experimental sciences and humanities students accepted.

Future job, the labor market, income: It seems that graduates graduate programs in this field, more maturity and readiness to participate in the labor market are.
Results of the Research University, "Columbia" upon was that of the 70's after all successful companies, companies that have their principal financial education has had. Because of these decades later, has an important role information and the most important information, financial information that the effect of making many firms are heads.
"Accountant job opportunities in a very broad and the lowest level to highest level in the covers. And yet in various universities, including governmental, non-profit and free, many students are taught in the accounting field, but the number of unemployed graduates in this field is less than the higher strings. As a small institution from the country's largest plants for at least the accountant preparing tax returns are required.
Also, knowledge of accounting in the financial sector has wide application. Accounts to help because accounting is possible to determine the basis for calculating the amount of profit tax, both state and private companies are.
Graduates in this field after graduation can be assigned different levels and branches of financial affairs are such that it is described:
A) Accounting

Graduates can in all businesses and institutions, whether public or private as an accountant working in the following branches are:
Financial Accounting: in all commercial and non-profit companies and institutions.
Accounting Technology: In all industrial and manufacturing companies.
Governmental accounting: in all organizations and agencies operating as an accountant or accountant.
Tax accounting: finance offices.
Accounting insurance: insurance institutions.
Accounting Bank: Branch and supervising banks.
Accountants after a while employment in the financial management accounting can be commercial units, to role playing.

B) audit Accounting graduate capable of accounting in the branches of a professional audit are employed. Professional employees of a classification audit in general are divided into two main groups:
Internal auditors: this group of auditors, department employees are addressed, and the interface between the board and the company and its maturity as reported weekly, monthly or annually to the CEO and board offer. The group of auditors operating entity within the handle.
Independent auditors: The group of auditors, who are working in auditing institutions are based on contracts between companies or organizations with these institutions, accounting operations and financial entity based on the principles and accounting standards examined and give its report General Assembly of shareholders offer. Liaison between the independent auditors and company owners are the company board.
Currently in Iran, the accounting organization as a government agency, the largest institution in addition to its accounting and auditing other public and private institutions are working.

Capabilities required and recommended: Having a degree in accounting from sham mathematics is important. For this reason, students in the field of mathematics are more successful in this field. Of course this does not mean that human science students to study in the field of accounting, but not try to be good mathematical knowledge and have the minimum average.
Also, an accountant must report their work could well provide. Therefore, the dominant Persian literature and writing is good. This feature, especially in this field means higher levels of accounting and financial management is important.
Test three experimental groups as the most important lesson math lesson in this field has four coefficients.

Accounting students must be honest and confidante in the future because all the documents of an organization holds and if a person with a confidante and general ethical Ltmat not much to that company and ultimately brings into the community. This issue is of great importance, especially in the audit because the auditor that if a duty to investigate reports of a financial organization to confirm accuracy and it is responsible, honesty and courage not to do so is to express problems, administrative and financial Nabsamanyhay could trigger a society calls.
Finally, an Accountant to succeed in this world full of competition and change must be innovative, creative, be patient and disciplined.
Interest and financial analysis, the accounting student success is.
Status of the study in the sections above:

Ph.D. possibility to continue studying there.
Consider a graduate working in this field:
Students in this field must endure hours of work behind a desk and chair and dealing with numbers and figures have to be. Must also be accurate to conclude regular numbers not suffer. "
Status of the country needs in this field now:
Accountants and effective training company in acquisition of accurate and reliable financial information, analysis and information for sustainable development in the country such as Iran is of great importance. Because there accurate information, raise confidence, timely and relevant economic activities, is not only necessary but vital. In addition, financial information derived from economic activities that are reported by the accounting systems can be predicted from distractions, loss of economic resources and disrupt economic development programs to prevent.
About Dr. Saghafi also says: "Because this string class and the teacher only needs Unfortunately, in recent years, many cities that even a remote expert accountant no strings using accounting professors, and runs Kmtjrbh university graduates Hsabdarany inefficient results above are unable to attract the labor market are. Of course, what was said to apply to graduates of this field is not strong because every investor and every credit institution or credit for investment needs to accountants. "
Complementary points:
A few years ago when Mr. D. President of Iran took over the plants with Akhmhay in the figures and faces sullen workers rights that was 6 months and had not much hope of a new president did not. But a new president who was a graduate with strong management accounting and their right not only the desired factory saved from bankruptcy, but now the factory is one of the best plants of its products are exported and is now working method President mentioned as a new method is taught in universities.
Read what the real person's story is one of the country's factories  


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